Direct taxes


Gender pay gap

80% of UK companies and public sectors organisations pay women less than men.

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Direct taxes - definition

Direct taxes are those taxes imposed on factor incomes, such as income tax and corporation tax.

In the circular flow of income direct taxes can be seen as taxes on incomes flowing into households and firms (in terms of profits). They can be contrasted with indirect taxes which are taxes on spending, such as value added tax (VAT).

WTO rules

What exactly is the 'most favoured nation' rule?

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Model agencies collude to fix rates

Regulators find leading model agencies guilty of price fixing.

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Customs unions

Costs and benefits of customs unions.

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New materials

Multiple choice papers for Paper Three.

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Savings ratio

Savings ratio falls to lowest level on record.

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